The trial balance before adjustment of Estefan Inc. shows the following balances.

Accounts Receivable		$80,000
Allowance for Doubtful Accounts		1,750
Sales, Net Revenue (all on credit)				$580,000

Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 4% of gross accounts receivable and (b) 1% of net sales